The property tax in respect of a thika tenancy is primarily leviable upon a thika tenant and not on the original landlord. The annual value of a thika tenancy is to be determined under Section 175 of the Kolkata Municipal Corporation Act, 1980, until its deletion on 1.5.2007. After 1.5.2007, the procedure under Section 174 can be resorted to.

1. IN this writ petition, the petitioner Nos. 1 and 2 (Intally Talkies Private limited and Arun Kumar Das, Director of Intally Talkies) respectively pray for the issuance of a Writ of Mandamus commanding upon the respondents to recall and/or cancel the Notice of the Kolkata Municipal Corporation said to be pasted on the wall of the Cinema Hall (Annexure P-3) informing them that there was an outstanding dues of Rs. 84,49,916/- as on 19. 9. 2008 towards property tax and if the same was not immediately paid, the Corporation would take action in accordance with the K. M. C. Act. The petitioners also pray for a similar relief as against the Letter of Intimation dated 19. 9. 2008 issued to one Sanatan Nandy as contained in Annexure p-4 informing him that the aforementioned sum being Rs. 84,49,916/- was the outstanding dues. The petitioners also pray for an Order directing the respondents not to take a coercive steps against the petitioners in respect of the Thika Premises No. 2/3 B situated at Dr. Suresh Sarkar Road, kolkata-14, pursuant to the aforementioned Letter of Intimation and Notice referred to above.

2. The facts, as gathered from the pleadings, is that the petitioner no. 1 is a registered Company registered under the Indian Companies act, 1956 and the petitioner No. 2 is one of its Directors. One Sanatan nandy and others were the owners of the land comprising of 11 Cottahs 9 chittacks 21 Square Feet on 2/3 B, Dr. Suresh Sarkar Road and by a registered deed of lease dated 9. 5. 1931, Sanatan Nandy demised the said land in favour of one Harekrishna Das, the father of the petitioner no. 2 for a period of 21 years granting him permission for the construction of a building thereon. The said lease was subsequently extended for a further period of 25 years ending on 29. 2. 1980.

It is the further case of the petitioners that on the basis of such permission granted by the Lessors, the father of the petitioner constructed, at his own cost, a Cinema Hall on the said land which came to be known as "intaliy Talkies" and thereafter, by an agreement executed by and between the heirs of Harekrishna Das, a Company came to be incorporated under the Companies Act, 1956 under the name and style of 'intally Talkies Pvt. Ltd. " (petitioner No. 1). It is the further case of the petitioners that since 1932 till today and even after the expiry of the lease on 28. 2. 1980, they are in possession of the premises and are carrying on their business of running the Cinema Hall under a valid Licence vide Annexure P-1.

3. IT is also the case of the petitioners that the petitioner No. 2, aiong with the other heirs, were treated to be "thika" Tenants and they duly filed their Returns as such and the Controller, Calcutta Thika tenancy, by an Order dated 25. 8. 2008 (Annexure P-2), declared the petitioner No. 2 and his wife Smt. Puspa Rani Das as Thika Tenants in respect of the aforementioned premises situated at 2/3 B, Dr. Suresh sarkar Road, Kolkata on which the Cinema Hall is situated and which, according to the petitioner, vested in the State of West Bengal with effect from 18. 1. 1982 under the West Bengal Thika Tenancy (Acquisition and Regulation) Act, 2001.

4. IT is also the case of the petitioners that in the Assessment records of the Kolkata Municipal Corporation, the names of the erstwhile owners namely Sanatan Nandy and others has been shown as an owner of the Premises and therefore, Notices were issued. The petitioners have further stated that the petitioner No. 2 as well as his wife Smt. Puspa Das have now acquired all the shares of the petitioner No. 1 from the other legal heirs of Late Harekrishna Das and they are now therefore, the owners of the petitioner No. 1 Company.

5. ON 11. 11. 2008, they were surprised to find Notice pasted on the wall of the Cinema Hall informing them that there were arrears of taxes amounting to Rs. 84,49, 916/ -. This is one of the Notices (Annexure P-3) which is impugned in this writ petition. According to